The book contains all about Income Tax Scrutiny, i.e.:

• How to maintain proper records
• Return of Income and types of assessment
• E-Assessment procedure with the newly enacted face-less assessment Scheme
• Service of notices and e-notices
• Income tax enquiry and summons
• Penalty for concealment
• Production of Documents and evidences
• Tips for a hassle-free income tax assessment, and much more !

1. Proper Records
2. Return of Income
3. Income Tax Assessment
4. e-Assessments
5. Documents/Evidences
6. Unexplained Money, Assets, Deposits, investments & Expenditure
7. Burden of Proof in Tax Proceedings
8. Examination, Oath, Affidavit, Evidence, Admission and Declaration in Income Tax Proceedings
9. Maintenance of Books of Account
10. Proving Income
11. Claims for Expenses/Deductions
12. Methods of Determination of Income in The Absence of Proper Records
13. Verification of Assets
14. Prohibition of Benami Property Transactions
15. Assessment of Partnership Firms
16. Presumptive Income Cases
17. Income Tax Inquiry and Summons
18. Service of Notice & e-Notices
19. Reforms Relating to Assessment Proceedings
20. Rectification of Mistake under Section 154
21. Case Law an Analysis Related to Income Tax Assessments
22. Making Addition to Income on Account of Lower rate of Gross Profit
23. Remedies in Case of High-Pitched Assessments
24. Penalty on Deposit on Unaccounted-High Denomination Old Notes
25. Penalties under the Income Tax Act
26. Offences Liable to Prosecution under the Income Tax Law
27. Re-Opening of Assessment / Re-Assessment